Initiative 82 – passed by District of Columbia voters in November 2022 – eliminated the tipped minimum wage for servers, bartenders and tipped workers. To reach D.C.’s minimum wage, the difference is made up with gratuities, whether voluntarily given by…
Income from short term rentals- stays of less than 30 days- is subject to the Arizona Transaction Privilege Tax (TPT) under Arizona Revised Statutes section 42-5070 and the Model City Tax Code -444 and -447.
The Missouri Department of Revenue (DOR) issued a letter ruling stating that a utility company should not charge sales tax to hotels, motels and other transient accommodation establishments for sales of utilities.
Effective January 1, 2022, where a hotel or hotel operator contracts with a marketplace facilitator to offer hotel rooms, the marketplace facilitator is responsible to collect and remit tax when it meets the state’s economic nexus requirements.
The Illinois Supreme Court held that the City of Chicago’s ruling to require rental car companies located within three miles of the City to collect tax is unconstitutional under the home rule article of the Illinois Constitution.
Peer-to-peer (PTP) vehicle sharing platforms will be obligated to collect the tax on behalf of the owners if it meets the marketplace facilitator thresholds in Virginia ($100,000 in annual revenue or 200 transactions)